Proposal would tie Fitzgerald home tax breaks to local sales tax proceeds

The proposal would exempt part of a home’s assessed value from Fitzgerald city property taxes. It would cover homestead property in the Ben Hill County special district and only taxes imposed by the City of Fitzgerald. The exemption amount would be determined each year based on net proceeds from the local sales tax. The proposal describes a new 1 percent sales tax in the district. Any home value above the exempt amount would remain taxable. If voters approved the proposal, the exemption would apply to tax years starting January 1, 2027, through December 31, 2039.

A homeowner would generally have to apply for the exemption. These rules would apply to people seeking the proposed exemption for homestead property in the special district. A person already receiving a Fitzgerald city homestead exemption for the same home could skip the application if still eligible. Once granted, the exemption would renew each year while the person lives in the home and remains eligible. The person must tell the local tax official if they become ineligible.

The proposal would require approval by two-thirds of both legislative chambers and by local voters. The election would be for city voters who live within the Ben Hill County special district. Only Fitzgerald voters living in the special district would vote. More than half of votes cast would have to support the proposal. If voters rejected it or the election was not held as required, the exemption would not take effect and the act would be repealed 365 days after the scheduled election date. If approved, the exemption would take effect January 1, 2027.